Re:
|
Horizon Bancorp
|
|
Registration Statement on Form S-3 Filed Pursuant to General Instruction I.B.1
|
||
Filed September 26, 2011
|
||
File No. 333-177007
|
Sincerely,
|
|
/s/ Mark E. Secor | |
Mark E. Secor
|
|
Chief Financial Officer
|